#Section 50CA
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32 articlesIncome Tax

Income Tax
Section 50CA Valuation Rejected as Rule 11UA Ignored Unrealizable Assets: ITAT Chennai
Income Tax

Income Tax
GST Is Not Income: Excluded from Gross Receipts u/s 44BB Even After u/s 145A
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Income Tax
Section 50C not apply if Sale Price is Above FMV: ITAT Delhi
Income Tax

Income Tax
Wrong FMV Date and Cost Basis: ITAT Reverses AO’s Computation of Capital Loss
Income Tax

Income Tax
Drastic Price Increase Cannot Trigger Section 50CA Without Evidence of Under-Reporting
Income Tax

Income Tax
NFAC deletion of ₹52.68 Cr addition u/s 50CA on start-up share transfer upheld by Tribunal
Income Tax

Income Tax
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Income Tax

Income Tax
No incidence of tax invokable without transfer: Delhi HC
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Income Tax
ITAT allows Section 54F exemption against LTCG on Share based on Intrinsic Value
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Income Tax
No Capital Gain Tax on Shares Transferred as Gift: Bombay HC
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Income Tax
Reopening of assessment quashed as PCIT granted approval without adequate inquiry
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Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
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Income Tax
Implication of Transfer of Unquoated Shares for a consideration lower than Fair Market Value
Income Tax

Income Tax
